Unqualified Without Exception

THE 'unqualified' (WTP) opinion is the highest audit level to be given by the Supreme Audit Agency (BPK) to an institution. Better audit means a better chance of approval when a ministry or institution submits a request for additional budget for its programs. Ministers and regional heads also use the WTP opinion as a way to flaunt good performance. In some regions receiving a WTP opinion means a celebration, as the status represents the highest governmental achievement. The problem is the WTP can be obtained through illegal means, by bribing the auditor responsible.

June 6, 2017

THE 'unqualified' (WTP) opinion is the highest audit level to be given by the Supreme Audit Agency (BPK) to an institution. Better audit means a better chance of approval when a ministry or institution submits a request for additional budget for its programs. Ministers and regional heads also use the WTP opinion as a way to flaunt good performance. In some regions receiving a WTP opinion means a celebration, as the status represents the highest gov

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